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Fill in Your Arizona Jt 1 Uc 001 Form

The Arizona JT-1/UC-001 form serves as a comprehensive application for various tax-related responsibilities within the state, including Transaction Privilege Tax, Use Tax, and Unemployment Tax, among others. It's essential for new businesses, those changing ownership, or entities updating their licenses to complete this form correctly to comply with Arizona's Department of Revenue regulations. For a smooth licensing process, ensure all required sections are accurately filled, and gather any necessary documents before submission.

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Overview

Embarking on the journey of business ownership or making adjustments to an existing enterprise in Arizona involves navigating various bureaucratic channels, one of which includes the completion of the Arizona JT-1/UC-001 form. This comprehensive document serves as a joint tax application pivotal for entities seeking to comply with state taxation and employment regulations. It encompasses fields relevant to Transaction Privilege Tax (TPT), Use Tax, and employer obligations regarding Withholding and Unemployment Tax. Applicants are guided to provide detailed information about their business, including but not limited to the type of ownership, legal business names, physical and mailing addresses, and the nature of the business activity. Intricately, the form requires details about the company's ownership structure, anticipated annual income, and, if applicable, bonding requirements for construction contractors. Moreover, the form also caters to businesses with specialized needs such as those transacting in tobacco products, engaging in contracting services, or operating on an Indian Reservation, reflecting the state’s diverse business landscape. Equally important is the section dedicated to outlining the requirements for businesses that have undergone changes in ownership or have acquired parts of an existing business, thereby necessitating the submission of unemployment tax information. This careful orchestration of data collection underscores the importance of the JT-1/UC-001 form in ensuring that businesses not only adhere to Arizona’s tax laws but also contribute reliable data for economic forecasting and infrastructure planning within the state.

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JT-1/UC-001 (12/03)

ARIZONA JOINT TAX APPLICATION

	IMPORTANT: See attached instructions before completing this
	IMPORTANT: See attached instructions before completing this
	application. For licensing questions on Transaction Privilege,	To complete this online, go to
	Withholding or Use call (602) 542-4576 or 1-800-634-6494 (from	To complete this online, go to
	area codes 520 and 928). For questions on Unemployment Tax call	www.aztaxes.gov
	(602) 248-9396 or e-mail uit.status@mail.de.state.az.us. Please	www.aztaxes.gov

	return complete application to: Licensing & Registration Section,
		Incomplete applications will not be processed.
	Department of Revenue, 1600 W Monroe, Phoenix AZ 85007.	Incomplete applications will not be processed.
	Department of Revenue, 1600 W Monroe, Phoenix AZ 85007.	All required information is designated with asterisk *.
		All required information is designated with asterisk *.

Section A: Taxpayer Information (Please print legibly or type the information on this application.)

1. License Type (Please check all that apply) *

Transaction Privilege Tax (TPT)

Withholding/Unemployment Tax (if hiring employees)

Use Tax

TPT For Cities ONLY

3.Employer Identiﬁcation Number (Required for Employers and Corporations) or Social Security Number *

2. Type of Ownership

Individual / Sole Proprietorship

Partnership

Limited Liability Company

Limited Liability Partnership

Corporation

State of Inc.

Date of Inc.

Sub-Chapter S Corporation

Association

Trust

Government

Estate

Joint Venture

Receivership

*Tax exempt organizations must attach a copy of the Internal Revenue Service letter of determination.

4.	Legal Business Name / Owner / Employing Unit *

5.	Business or “Doing Business As” Name *	6. Business Phone Number *		7.	Fax Number
		(	)		(	)
8.	Mailing Address (Street, City, State, ZIP code)			9.	Country

10. Email Address

11. Is your business located on an Indian Reservation?

	Yes	If yes,		(See Section H for listing of Reservations)
	No

12. Physical Location of Business (Street, City, State, ZIP code) *

13. County

For additional business locations, complete Section B,

14. Are you a construction contractor? *

	Yes	(See bonding requirements below)
	No

15. Did you acquire all or part of an existing business? *

	Yes	If yes, you must complete the Unemployment Tax Information (Section D)
	No

Prior to the issuance of a Transaction Privilege Tax license, new or out of state contractors are required to post a Taxpayer Bond for Contractors, unless the Contractor qualiﬁes for an exemption from the bonding requirement. The primary type of contracting being performed determines the amount of bond to be posted. Bonds must be issued by a surety company authorized to transact business in Arizona. For more information on bonding, please see the “Taxpayer Bonds” publication.

16. Description of Business (Must include type of merchandise sold or taxable activity or type of employment) *

17. NAICS Code: (Select at least one. Go to www.aztaxes.gov for a			18. Business Classes (Select at least one. See Section I for a listing of
	listing of codes) *			business classes) *
A.		B.	A.		B.

C.		D.	C.		D.

19. Identiﬁcation of Owner (and Spouse if married) Partners, Corporate Ofﬁcers, Members (or Managing Members) or Ofﬁcials of this employing unit

A. Name (Last, First, MI) *

B. Soc. Sec. No. *

C. Title *

D. % Owned *

E. Complete Residence Address *

F. Phone Number *

( )

If the owner, partners, corporate ofﬁcers or combination of partners or corporate ofﬁcers, members and/or managing members own or control more than 50% of another business in Arizona, attach a list of the businesses, percentages owned and unemployment insurance account numbers.

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) (Page 2)

Section B: Transaction Privilege Tax (TPT)

Date Business Started in Arizona *

2. Date Sales Began *

3. What is your anticipated annual income for

your ﬁrst twelve months of business? *

TPT Filing Method:

5. Does your business sell tobacco products?

6. Does your business sell new motor vehicle

Cash Receipts

Yes

tires or vehicles?

If yes,

Accrual

Retailer

Distributor

Yes

(You will be required to ﬁle a TR-1.)

Are you a seasonal

If yes, please check the months in which you intend to do business:

ﬁler?

Jan

Feb

Mar

Apr

May

Jun

Jul

Aug

Sep

Oct

Nov

Dec

Yes

Location of Tax Records (Street Address, City, State and ZIP code):

Name of Company or person to Contact

10. Phone Number

(

)

For Additional Locations, complete the following: (If more space is needed, please attach additional sheets)

11. “Doing Business As” Name for this Location

12. Phone Number

(

)

13. Physical Location Address (Do not use PO Box or Route No.)

14. City

15. County

16. State

17. ZIP code

18. “Doing Business As” Name for this Location

19. Phone Number

(

)

20. Physical Location Address (Do not use PO Box or Route No.)

21. City

22. County

23. State

24. ZIP code

Section C: Withholding Information (Complete only if registering for withholding/unemployment tax)

Are you liable for Federal Unemployment tax?

2. Are individuals performing services for you excluded from withholding or unemployment

Yes

If yes, what was the ﬁrst year

tax?

Yes

If yes, please explain:

of liability?

Do you have an IRS writing that grants an exclusion

4. Date Employees

5. Do you have or have you previously had an

from federal unemployment tax?

First Hired? *

Arizona State Tax Number?

Yes

YES

If yes, Business Name

If yes, please attach a copy of the letter.

Unemployment Number

Check here if you want to cancel the existing number

Record of Arizona wages paid by calendar quarters for current and preceding calendar years.

YEAR

1ST QUARTER

2ND QUARTER

3RD QUARTER

4TH QUARTER

Weekly record of number of persons performing services in Arizona for current and preceding calendar years.

YEAR

JANUARY

FEBRUARY

MARCH

APRIL

MAY

JUNE

YEAR

JULY

AUGUST

SEPTEMBER

OCTOBER

NOVEMBER

DECEMBER

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) - (Page 3)

Section D: Unemployment Tax Information (Complete only if registering for withholding/unemployment tax)

I.If you acquired all or part of an existing Arizona business, please complete this section

1. Date Acquired:	2. Acquired:		3. Acquired by:	If other, please explain:
		Part	Purchase
		Part	Lease
		All	Lease
		All	Other
			Other
Previous Owners Information

4. Name(s) of Previous Owners:

5. Business Name of Previous Owners:

6. Current Street Address of Previous Owners:

7. City

8. State

9. ZIP code

10. Current Telephone Number of Previous Owners:

11. Unemployment Number of Previous Owners:

Voluntary Election of Unemployment Tax Coverage

12.The undersigned, on behalf of the employing unit, voluntarily elects beginning January 1 of the current calendar year or the date employment started if later and continuing for not less than two full calendar years to:

A. Become an employer subject to Title 23, Chapter 4, Arizona Revised Statutes, to the same extent as all other employers and extend unemployment tax coverage to my employees although not mandatory.

B. Extend coverage to all employees performing services excluded from coverage as shown in Section C, Question 2.

13. Send unemployment claims to a different address?		14. Contact Name	15. Contact Phone Number
Yes
No	If yes, please complete lines 14-20		(	)

16.Business Name

17.Street Address

18.	City		19. State	20.	ZIP code

21.	Will payroll be paid by another company?	22. Contact Name		23.	Contact Phone Number

Yes

No		If yes, please complete lines 22-30				(	)
24.	Business Name of Payroller			25. Effective Date/Date Payroll First Paid by		26. Employer Account Number
				Another Company		of Payroller

27.	Street Address of Payroller

28.	City				29. State	30.	ZIP code

31.	Will employees be leased from another company?		32. Contact Name			33.	Contact Phone Number

Yes

No		If yes, please complete lines 32-40		(	)
34.	Business Name of Leasing Company		35. Effective Date/Date Employees First	36. Employer Account Number
			Leased by Another Company	of Leasing Company

37.	Street Address of Leasing Company

38. City

39. State

40. ZIP code

Section E: Signature(s) By Individuals legally responsible for the business (required)

This application must be signed by either a sole owner, two partners, two corporate ofﬁcers, members and/or managing members, the trustee, receiver or personal representative of an estate.

UNDER PENALTY OF PERJURY I (WE) DECLARE THAT THE INFORMATION ON THIS DOCUMENT IS TRUE AND CORRECT.

Type or Print Name

Title

Signature

Date

Type or Print Name

Title

Signature

Date

THIS APPLICATION MUST BE COMPLETED, SIGNED AND RETURNED AS PROVIDED BY ARS § 23-722 Equal Opportunity

Employer/Program This document available in alternative formats by contacting the UI Tax Ofﬁce.

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) (Page 4)

Section F: AZTaxes.gov Security Administrator Information

Please complete this section if you would like online access to www.aztaxes.gov.

1.	Last Name	2.	First Name

3.	Title	4.	Social Security Number

5.	Email Address	6.	Phone Number

Section G: Program Cities / License Fees

Below is a list of cities and towns licensed by the Arizona Department of Revenue. For cities not listed below, please contact the cities directly.

City/Town

Code

Fee

No. of

Total

City/Town

Code

Fee

No. of

Total

City/Town

Code

Fee

No. of

Total

Loc

Apache Junction

2.00

Goodyear

5.00

Sahuarita

5.00

Benson

5.00

Guadalupe

2.00

San Luis

2.00

Bisbee

1.00

Hayden

5.00

Sedona

2.00

Buckeye

2.00

Holbrook

1.00

Show Low

2.00

Bullhead City

2.00

Huachuca City

2.00

Sierra Vista

1.00

Camp Verde

2.00

Jerome

2.00

Snowﬂake

2.00

Carefree

10.00

Kearny

2.00

Somerton

2.00

Casa Grande

2.00

Kingman

2.00

South Tucson

2.00

Cave Creek

20.00

Lake Havasu

5.00

Springerville

5.00

Chino Valley

2.00

Litchﬁeld Park

2.00

St. Johns

2.00

Clarkdale

2.00

Mammoth

2.00

Superior

2.00

Clifton

2.00

Marana

5.00

Surprise

10.00

Colorado City

2.00

Maricopa

2.00

Taylor

2.00

Coolidge

2.00

Miami

2.00

Thatcher

2.00

Cottonwood

2.00

Oro Valley

12.00

Tolleson

2.00

Douglas

5.00

Page

2.00

Tombstone

1.00

Duncan

2.00

Paradise Valley

2.00

Wellton

2.00

Eagar

10.00

Parker

2.00

Wickenburg

2.00

El Mirage

2.00

Patagonia

25.00

Willcox

1.00

Eloy

10.00

Payson

2.00

Williams

2.00

Florence

2.00

Pima

2.00

Winkelman

2.00

Fountain Hills

2.00

Pinetop/Lakeside

2.00

Winslow

10.00

Fredonia

10.00

Prescott Valley

2.00

Youngtown

10.00

Gila Bend

2.00

Quartzsite

2.00

Yuma

2.00

Gilbert

2.00

Queen Creek

2.00

Globe

2.00

Safford

2.00

Total of City Fees:

Please Note: City fees are subject to change

State Fees $12.00 X Number of Locations:

occasionally. You will be billed for the difference.

TOTAL Fees:

Section H: Indian Reservation Codes

Indian Reservation

Code

Indian Reservation

Code

Indian Reservation

Code

Indian Reservation

Code

(County)

Ak-Chin (Pinal)

PNA

Hopi (Coconino)

COJ

Pascua-Yaqui (Maricopa)

MAN

Tohono O’Odham (Pinal)

PNT

Cocopah

YMB

Hopi (Navajo)

NAJ

Pascua-Yaqui (Pima)

PMN

Tonto Apache (Gila)

GLU

Colorado River (La Paz)

LAC

Hualapai (Coconino)

COK

Salt River Pima-Maricopa (Mar.)

MAO

White Mtn Apache (Apache)

APD

Fort McDowell-Yavapai (Mar.)

MAE

Hualapai (Mohave)

MOK

San Carlos (Apache (Gila)

GLP

White Mtn Apache (Gila)

GLD

Fort Mohave (Mohave)

MOF

Kaibab-Paiute (Coconino)

COL

San Carlos Apache (Graham)

GRP

White Mtn Apache (Graham)

GRD

Fort Yuma-Quechan (Yuma)

YMG

Kaibab-Paiute (Mohave)

MOL

San Carlos Apache (Pinal)

PNP

White Mtn Apache (Navajo)

NAD

Gila River (Maricopa)

MAH

Navajo (Apache)

APM

San Juan Southern Paiute

COQ

Yavapai Apache (Yavapai)

YAW

Gila River (Pinal)

PNH

Navajo (Coconino)

COM

Tohono O’Odham (Maricopa)

MAT

Yavapai Prescott (Yavapai)

YAX

Havasupai (Coconino)

COI

Navajo (Navajo)

NAM

Tohono O’Odham (Pima)

PMT

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) (Page 5)

Section I: Business Classes

Business Class	Code	Business Class	Code	Business Class	Code	Business Class	Code

Mining - Nonmetal	002	Commercial Lease	013	Use Tax - Utilities	026	Jet Fuel Tax	049
Utilities	004	Personal Property Rental	014	Rental Occupancy Tax	028	Jet Fuel Use Tax	051
Communications	005	Contracting - Prime	015	Use Tax Purchases	029	Rental Car Surcharge	053/055
						Jet Fuel Tax > 10 million
Transporting	006	Retail	017	Use Tax from Inventory	030	gallions	056
		Service -
Private Car - Pipeline	007/008	Metalliferous Mining	019	Telecommunications Devices	033	Use Tax Direct Payments	129
		Serverance - Timbering		911 Wireless		911 Wireline
Publication	009	Ponderosa	021	Telecommunications	036	Telecommunications	131
		Serverance - Timbering				Rental Car Surcharge -
Job Printing	010	Other	022	Contracting - Owner Builder	037	Stadium	153
		Recreational Vehicle
Restaurants and Bars	011	Surcharge	023	Municipal Water	041
Amusement	012	Transient Lodging	025	Membership Camping	047

INSTRUCTIONS FOR ARIZONA JOINT TAX APPLICATION

IMPORTANT: You must complete each of the following sections or your application will be returned

USE THIS APPLICATION TO:

•License New Business: A new business with no previous owners.

•Change Ownership: If acquiring or succeeding to all or part of an existing business or changing business entity (sole owner to corporation, etc.).

If you need to update a license, add a business location, or make other changes: Request an update card or provide a written notiﬁcation of the change (a form is not necessary). Please include fees of $12 per location plus applicable city fee(s).

Section A: TAXPAYER INFORMATION 1. LICENSE TYPE

Transaction Privilege Tax (TPT): Anyone involved in an activity taxable under the TPT statutes must apply for a TPT License before engaging in business.

For TPT, you are required to obtain and display a separate license certiﬁcate for each business or rental location. This may be accomplished in one of the following ways:

Each location may be licensed as a separate business with a separate license number for purposes of reporting transaction privilege and use taxes individually. Therefore a separate application is needed for each location.

Multiple locations may be licensed under a consolidated license number, provided the ownership is the same, to allow ﬁling of a single tax return. If applying for a new license, list the various business locations as instructed below. If already licensed and you are adding locations, do not use this application to consolidate an existing license. Please submit update form.

Withholding & Unemployment Taxes: Employers paying wages or salaries to employees for services performed in the State must apply for a Withholding number & Unemployment number.

Use Tax: Out-of-state vendors (that is, vendors with no Arizona location) making direct sales into Arizona must obtain a Use Tax Registration Certiﬁcate. In-state vendors making out-of-state purchases for their own use (and not for resale) must also obtain the Use Tax Registration Certiﬁcate.

TPT for cities only: This type of license is needed if your business activity is subject to city TPT that is collected by the state, but the activity is not taxed at the state level. Many of the larger cities in Arizona administer and collect their own privilege taxes. Please contact those cities directly to obtain information regarding licensing requirements.

2.TYPE OF OWNERSHIP

Check as applicable. A corporation must provide the state and date of incorporation.

3.Enter your Federal Employer Identiﬁcation number.

•Taxpayers are required to provide their taxpayer identiﬁcation number (TIN) on all returns and documents. A TIN is deﬁned as the federal employer identiﬁcation number (EIN), or social security number (SSN) depending upon how income tax is reported. Employers and Corporations must provide their federal EIN. A penalty of $5 will be assessed by the Department of Revenue for each document ﬁled without a TIN.

•If you have an IRS writing that grants an exclusion from Federal Unemployment Taxes, attach a copy.

4.Enter the Legal Business Name of the Owner or Employing Unit (Name of corporation as listed in its articles of incorporation, or individual & spouse, or partners, or organization owning or controlling the business)

5.Enter the name of the Business/DBA (doing business as) name, if same as above, enter “same.”

6.Enter the business telephone number including area code.

7.Enter the fax number including area code.

8. and 9.

Enter mailing address where all correspondence is to be sent. You may use your home address, corporate headquarters, or accounting ﬁrm’s address, etc. If mailing address differs for licenses (for instance withholding and unemployment insurance), please use cover letter to explain.

10.Enter the e-mail address (option) for the business or contact person.

11.See section H for listing of reservation codes if your business is located on an Indian Reservation.

12.and 13.

Enter the physical location of business including county.

14.If you are a construction contractor, read the bonding requirements carefully.

15.If you answered yes, you must complete Section D.

16.Describe the major business activity: principal product you manufacture, commodity sold, or services performed. Your description of the business is very important because it determines your transaction privilege tax rate and provides a basis for state economic forecasting.

17.Enter the North American Industries Classiﬁcation System (NAICS) code identiﬁed for your business activity.

ADOR 74-4002 (12/03)

JT-1/UC-001 (12/03) (Page 6)

18.Enter the applicable business classes based on your activity. See Section I for listing of business classes.

19.Identify the owners of the business. Enter as many as applicable; attach a separate sheet if additional space is needed.

Section B: TRANSACTION PRIVILEGE TAX (TPT)

1.Enter the date the business started in arizona.

2.Enter date sales began in Arizona, or estimate when you plan to begin selling in Arizona.

3.Enter the amount of Transaction Privilege Tax income you can reasonable expect to generate in your ﬁrst twelve months of business. You will be set up for monthly ﬁling unless your anticipated annual income will result in a tax liability of less than $1,250 which may qualify for a quarterly ﬁler.

4.Cash/Accrual Methods: Cash method requires the payment of tax based on sales receipts actually received during the period covered on the tax return. When ﬁling under the accrual method, the tax is calculated on the sales billed rather than receipts.

5.Complete as indicated.

6.Sellers of new motor vehicles and motor vehicle tires in the state, for on- road use, are required to report and pay waste tire fees to the Department of Revenue. By checking the box, you will receive form TR-1 on a quarterly basis.

7.If your business is seasonal or a transient vendor, indicate the months in which you intend to do business.

8. 9. and 10.

Indicate the physical location of your tax records, the contact person and their phone number.

11. through 24.

If you have additional business locations, complete this section. If more space is necessary, attach additional sheets.

Section C: WITHHOLDING INFORMATION

1.Indicate whether you are liable for Federal Unemployment Tax and the ﬁrst year of your liability

2.If you have individuals excluded from withholding or unemployment tax, please explain why.

3.Indicate whether you have an IRS writing for exclusion from federal unemployment tax..

4.Enter the date employees were ﬁrst hired in Arizona.

5.If you have or had an Arizona state tax number, provide requested information.

6.Enter the average number of employees and total gross wages paid for each quarter the business operated.

7.Enter the number of persons performing services each week the business operated.

Section D: UNEMPLOYMENT TAX INFORMATION

WHAT IS A SUCCESSOR EMPLOYER?

When you acquire all or part of a business, which required to pay unemployment taxes in Arizona, you are a “successor” for unemployment tax purposes. As a successor, you are immediately liable for unemployment taxes regardless of the amount of wages you pay or the number of workers you employ.

As a successor, you may also take into account wages paid by the former owner in determining the amount of wages on which you must pay taxes during the year in which you acquired the business. For example, if the former owner has paid wages in excess of $7,000 to a worker you continue to employ, you will not have to pay taxes on any additional wages you pay this worker in the year you acquire the business.

ACQUISITION OF ALL OF AN EXISTING ARIZONA BUSINESS

When you acquire an entire business and continue its operation, you are assigned the tax rate and experience rating account of the former owner. The experience rating account includes the record of wages and taxes previously paid. Therefore, any unemployment beneﬁts awarded based on wages paid by the former owner, may be charged to your account.

Additionally, you may be liable for taxes unpaid by the former owner. When acquiring a business, consider whether any unemployment taxes remain unpaid by the seller.

ACQUISITION OF A PART OF AN EXISTING ARIZONA BUSINESS

If you acquire a PART of a business and continue to operate it, you are not automatically assigned the tax rate and experience rating account of the former owner. To apply for a portion of the account and its corresponding tax rate, you must ﬁle an “Application & Agreement for Severable Portion Experience Rating Transfer” (UC-247) within 180 days of acquiring the business. The former owner must agree and provide payroll information for the portions of the business acquired and retained. Your account may then be charged for a portion of the unemployment beneﬁts paid to the former owners’ employees. The application form is available online at: www.de.state.az.us/esa/uitax/taxform.asp. or you may call (602) 248-9101 to obtain an application.

1. through 3.

Enter the date acquired, whether all or part, and how you acquired.

4. through 11.

Enter the previous owner’s information, name, business name, current street address, telephone number, and unemployment number of previous owner.

12.Voluntary Election of Unemployment Tax Coverage

Complete and sign this portion of the application ONLY if you wish to provide unemployment coverage to your employees, and you believe you are not REQUIRED to provide coverage. Refer to the “Employers Handbook” (available online at www.de.state.az.us/esa/uitax/emp.asp. or “Guide to Arizona Employment Tax Requirements.”

13. through 20.

Complete this section if you would like to receive unemployment claims at a different address.

21. through 30.

Complete this section if your payroll will be paid by another company.

31. through 40.

Complete this section if your employees are leased from another company.

Section E: SIGNATURES

The application must be signed only by individuals legally responsible for the business, not agents or representatives.

Section F: AZTaxes.gov SECURITY ADMINISTRATOR INFORMATION 1. THROUGH 6.

Complete this section if you would like to designate a security administrator for our online service center www.aztaxes.gov. The authorized individual will have full access to tax account information including add/delete users, view tax account information, ﬁle tax returns, and remit tax payments on behalf of the business identiﬁed in Section A. The name and e-mail address of the administrator are required for registration.

Section G: PROGRAM CITIES / LICENSE FEES

There are no fees for Withholding, Unemployment, or Use Tax registrations. To calculate the fees for TPT licenses, calculate the State fees by multiplying the number of locations in the state by $12. To calculate the city fees, use the listing of program cities in Section G. First, indicate the number of businesses or physical locations for each of the cities for which the Department of Revenue licenses and collects. Then multiply by the city fee for each city in which you will do business. Add the columns to determine the total city fees. Fill in the totals for state fees and city fees on the application form and total to determine the amount due. Make checks payable to the Arizona Department of Revenue. Be sure to return the city fees sheet with your application. To obtain licensing for cities not listed on the form, please contact the city directly.

Section H: INDIAN RESERVATION CODES

If your business is located on an Indian Reservation, select appropriate code from this table and indicate on Section A-11.

Section I: BUSINESS CLASSES

Select appropriate business classes based on your business activities. You must indicate at least one business class on Section A-18.

ADOR 74-4002 (12/03)

↓ PDF File

File Properties

Fact Name	Description
Form Identification	Arizona Joint Tax Application form is officially identified as JT-1/UC-001.
Purpose	The form serves the purpose of licensing for Transaction Privilege, Withholding, Use, and Unemployment Taxes in Arizona.
Contact Information	For licensing questions, contact numbers and emails are provided specific to tax types, with an online completion option available through www.aztaxes.gov.
Submission Address	Completed applications should be returned to the Department of Revenue, Licensing & Registration Section, 1600 W Monroe, Phoenix, AZ 85007.
Requirement for Processing	Applications must be complete for processing, with all required information marked by an asterisk (*).
Governing Law	The application process is governed by Arizona Revised Statutes and overseen by the Arizona Department of Revenue.

Instructions on Writing Arizona Jt 1 Uc 001

After you've gathered all the necessary information, filling out the Arizona Jt 1 Uc 001 form becomes a straightforward process. This form is crucial for businesses in Arizona planning to deal with taxes like the Transaction Privilege Tax, use tax, or employer withholding and unemployment tax. It's a key step in ensuring your business complies with Arizona's tax laws. To make this process easier, follow these steps closely and refer to the detailed instructions provided with the form if needed. Once completed, the form should be sent to the Department of Revenue, indicating you’re taking a significant step toward operating your business legally within the state.

Start by determining the license type your business requires (e.g., Transaction Privilege Tax, Use Tax, etc.), and check the appropriate box.
Select the Type of Ownership that best describes your business structure (e.g., Individual / Sole Proprietorship, Corporation).
Input your Employer Identification Number (EIN) or Social Security Number (SSN), based on your business structure.
Fill in the Legal Business Name and, if different, the Doing Business As (DBA) name.
Provide your business phone number and fax number.
Enter the mailing address for the business.
List the email address for business correspondence.
Indicate whether your business is located on an Indian Reservation. If yes, consult Section H for the correct code.
Provide the physical location of the business, including the county.
If you're a contractor, indicate whether you meet the bonding requirements.
If acquiring part or all of an existing business, mark yes and be prepared to complete Section D for Unemployment Tax Information.
Describe the major business activity, including the type of merchandise sold or services provided.
Select the appropriate NAICS code for your business activity.
Under Section B, if registering for the Transaction Privilege Tax, provide the start date, anticipated annual income, and other relevant details about your business operation.
For businesses requiring withholding and unemployment tax registration (Section C), answer questions regarding federal unemployment tax liability and provide details about employees and wages.
Complete the Signature(s) section by providing the names, titles, and signatures of the individuals legally responsible for the business.
If you want online access to AZTaxes.gov, fill in the Security Administrator Information section.
Review the Program Cities / License Fees and Indian Reservation Codes sections for any applicable fees or codes relevant to your business location.
Double-check all sections for accuracy and completeness to ensure prompt processing.
Send the completed form to the Licensing & Registration Section, Department of Revenue at the address provided.

Once the form is submitted, the Arizona Department of Revenue will review your application. This step ensures that all necessary information has been correctly provided and that your business is registered for the appropriate taxes. Keep a copy of the form for your records and await confirmation from the Department of Revenue. This confirmation is important as it will include details about your tax account(s) and further instructions if necessary.

Listed Questions and Answers

What is the JT-1/UC-001 form used for in Arizona?

The JT-1/UC-001 form is a comprehensive application used for multiple purposes in the state of Arizona. It serves as a joint tax application for businesses to apply for various types of tax licenses and registrations, including the Transaction Privilege Tax (TPT), Use Tax, and for employers hiring employees, the Withholding and Unemployment Tax. This form is vital for new businesses, businesses taking over an existing company, or those changing their business structure. It ensures businesses are properly registered with the Arizona Department of Revenue and the Unemployment Insurance Tax Program, allowing them to operate legally within Arizona.

How can I complete the Arizona Joint Tax Application online?

To complete the Arizona Joint Tax Application (JT-1/UC-001 form) online, you should visit the official Arizona Department of Revenue website at www.aztaxes.gov. This digital platform provides a streamlined process for filling out and submitting your application directly to the Department of Revenue. Completing your application online not only saves time but also ensures accuracy and faster processing of your registration for Transaction Privilege, Withholding or Use, and Unemployment Tax. Make sure to have all necessary information ready before starting the application to facilitate a smooth process.

What information is required on the JT-1/UC-001 form?

The JT-1/UC-001 form requires detailed information to be provided by the applicant to ensure a comprehensive understanding of the business's tax obligations and entitlements. Key pieces of information that must be supplied include the type of license applied for (e.g., Transaction Privilege Tax, Withholding/Unemployment Tax, Use Tax), the type of ownership (individual, partnership, corporation, etc.), Employer Identification Number or Social Security Number, legal business name, DBA ("Doing Business As") name if applicable, business phone number, fax number, mailing address, email address, physical location of the business, and a detailed description of the business including the merchandise sold or services provided. Additionally, if applicable, information about construction contracting business, acquisition of an existing business, and identification of business owners or corporate officers is also required.

Where should I send the completed JT-1/UC-001 form?

Once you have completed the JT-1/UC-001 form, you should send it to the Licensing & Registration Section of the Arizona Department of Revenue. The mailing address for submission is: Department of Revenue, Licensing & Registration Section, 1600 W Monroe, Phoenix, AZ 85007. It is crucial to ensure that the application is complete and all required information is provided to avoid processing delays. Incomplete applications will not be processed. Thus, thorough review before submission is recommended.

Are there any fees associated with the JT-1/UC-001 form?

Yes, there may be fees associated with the processing of the JT-1/UC-001 form, depending on the licenses and registrations applied for. State and city license fees may apply. For the most accurate and up-to-date information regarding fees, applicants are encouraged to check the Arizona Department of Revenue's official website or contact the Department directly. Fees are subject to change, so verifying the current rates prior to submitting the form is advisable. Payment of the appropriate fees is necessary for the issuance of the requested tax licenses and registrations.

Common mistakes

Filling out the Arizona JT-1/UC-001 form is a critical first step for new and changing businesses in Arizona, involving Transaction Privilege Tax, Use Tax, and Unemployment Tax. Common mistakes can delay the application process or affect the accuracy of filed taxes. Here are seven common mistakes people make on this form:

Not providing all required information indicated by an asterisk (*). This includes essential details such as legal business name, location, and employer identification number. Due to the form’s design, skipping these details can result in unprocessed applications.
Incorrectly selecting the type of ownership or not providing incorporation details. The ownership type directly influences tax obligations and reporting standards. For corporations, failing to list the state and date of incorporation omits crucial legal and tax information.
Entering an incorrect or missing Employer Identification Number (EIN) or Social Security Number (SSN) for sole proprietors. This number is fundamental for tax purposes, and a $5 penalty applies for documents filed without this identification.
Choosing the wrong license type or not checking all that apply. As business activities can fall under multiple categories, overlooking a relevant license category can mean not being fully compliant with Arizona tax laws.
Failure to attach the required documents, such as the IRS letter of determination for tax-exempt organizations or bond information for new contractors. These documents are crucial for verifying a business’s eligibility for certain tax statuses or exemptions.
Omitting details about acquired businesses when applicable. For those taking over an existing business in part or whole, completing Section D accurately ensures the correct transition of unemployment tax information and responsibilities.
Not selecting a NAICS code or selecting an incorrect one. The North American Industry Classification System code helps in identifying the primary business activity and applicable tax rates, thus incorrect codes lead to misclassification.

While these mistakes are common, they can be easily avoided by carefully reviewing all sections of the form and double-checking all provided information. Remembering to review the attached instructions before completing the application is also vital for ensuring accuracy.

Documents used along the form

When you're navigating the paperwork for starting or running a business in Arizona, particularly dealing with the Arizona Joint Tax Application (form JT-1/UC-001), there's a whole suite of documents you might need along the way. This application is crucial for businesses to register for transaction privilege (sales) tax, use tax, and unemployment insurance. Yet, this is often just the start. Let's explore ten other forms and documents commonly used alongside this form to give you a clearer picture of what your paperwork journey might look like.

Form TPT-EZ: This is the simplified Transaction Privilege Tax return for small businesses. It's particularly useful for those with a single business location or those dealing solely in one type of taxable activity.
Form TPT-2: The standard form for reporting Transaction Privilege Tax. It’s designed for businesses with multiple locations or those that need to report varied taxable activities.
Form 5000A: Arizona's Resale Certificate allows businesses to purchase items for resale without paying sales tax. It's essential for retailers and wholesalers who buy products to sell to others.
Form UC-018: This is the Employer's Quarterly Unemployment Tax and Wage Report. Employers must file this form to report wages paid and calculate unemployment taxes due.
Form A1-QRT: The Arizona Quarterly Withholding Tax Return, for reporting income taxes withheld from employees’ wages.
Form A1-R: Arizona's Annual Reconciliation of Income Tax Withheld is where employers reconcile the taxes they've withheld from employees throughout the year with the state.
Form 285: General Disclosure/Representation Authorization Form, granting permission to individuals or organizations to access or discuss the business’s tax information with the Arizona Department of Revenue.
Form 10193: This is a Transaction Privilege Tax Exemption Certificate, used for tax-exempt transactions that are not for resale purposes, such as sales to non-profit organizations.
Form 300: Offer in Compromise, for businesses or individuals looking to settle tax liabilities for less than the full amount owed under certain circumstances.
Form 821: Business Account Update, for making changes to your business information, including mailing address, business location, or the addition or closure of business locations.

Together, these documents ensure your business complies with Arizona's tax laws and financial regulations. They span a broad range from tax returns, exemption certificates, to various updates and authorizations. It's important to familiarize yourself with these forms and documents as you manage your business’s obligations and rights under the state law. While it may seem like a daunting task, staying informed and proactive about your paperwork can save you from headaches down the road.

Similar forms

The Arizona Jt 1 Uc 001 form shares similarities with various other application forms required for business operations across the United States. Each document, like the Arizona Joint Tax Application, is designed to facilitate the registration, taxation, or licensing aspects of business operations within specific jurisdictions or for particular purposes. Here is an outline of eight documents that are similar in purpose and functionality to the Arizona Jt 1 Uc 001 form, highlighting how they compare or contrast with this particular application.

Firstly, the IRS SS-4 Form is used to apply for an Employer Identification Number (EIN). Similar to the section in the Arizona Jt 1 Uc 001 form requiring an EIN for employers and corporations, the IRS SS-4 is foundational for any business to legally operate by identifying their business for tax purposes, facilitating the opening of a business bank account, hiring employees, and filing tax returns. Both forms are critical steps in formalizing a business entity within regulatory frameworks.

Secondly, the California Seller's Permit Application is akin to the Transaction Privilege Tax section of the Arizona Jt 1 Uc 001 form. This permit enables businesses to sell or lease tangible personal property that would otherwise be subject to sales and use tax. Both applications are crucial for businesses engaging in retail operations, ensuring compliance with state tax obligations and permitting lawful trading activities.

Thirdly, the Texas Sales and Use Tax Permit Application shares commonalities with the use tax registration segment of the Arizona Jt 1 Uc 001 form. It allows businesses to legally collect tax on sales and use within Texas. Both are important for businesses dealing with goods and services taxable under respective state laws, enabling proper tax collection and remittance to state tax authorities.

The New York State Employer Registration for Unemployment Insurance, Withholding, and Wage Reporting (Form NYS-100) is analogous to sections of the Arizona Jt 1 Uc 001 form dedicated to withholding and unemployment tax. This form is required for any business hiring employees in New York State, ensuring contributions toward unemployment insurance and adherence to state withholding tax requirements. The objectives align closely with ensuring businesses contribute to and operate within the safety nets provided by state labor laws.

The Florida Business Tax Application (DR-1) is another form with similarities, especially in specifying business activities, ownership details, and applying for tax accounts necessary for operating a business. Like the Arizona form, it's a comprehensive step for businesses to outline their operations, obtain necessary tax registrations, and comply with state regulations.

The City of Seattle Business License Tax Certificate application serves a similar municipal purpose compared to the city licensing sections of the Arizona Jt 1 Uc 001. Businesses operating within Seattle's city limits are required to obtain this certificate, akin to how businesses operating in specific Arizona cities may need to apply for local TPT licenses through the state form.

The Colorado Sales Tax/Wage Withholding Account Application (CR 0100AP) blends aspects of the Arizona form by allowing businesses to register for sales tax and withholding tax accounts simultaneously. This form addresses the dual need for businesses to collect sales taxes and withhold income taxes from employees' wages, reflecting the multifaceted tax responsibilities businesses must manage.

Lastly, the Illinois Business Registration Application (REG-1) is similar in that it provides a pathway for businesses to register with the state for multiple tax accounts, including sales tax and employment taxes. It encapsulates the necessity for businesses to comply with state tax laws and regulations, ensuring eligibility for operation within Illinois.

Each of these documents, while tailored to their specific state or jurisdictional requirements, shares the Arizona Jt 1 Uc 001 form's goal of establishing a formal business presence, promoting tax compliance, and facilitating the legal operation of businesses across various industries.

Dos and Don'ts

When filling out the Arizona JT-1/UC-001 form, attention to detail and accuracy is crucial. To help guide you through the process, here are five things you should do, followed by five things you shouldn't do.

Do:

Read the instructions carefully before you start. They provide valuable information that can save you time and help you avoid mistakes.
Ensure all required fields, marked with an asterisk (*), are completed . Missing information can delay the processing of your application.
Print legibly or type the information to prevent errors or delays caused by unreadable handwriting.
If you are applying for a Transaction Privilege Tax license and your business is construction-related, understand the bonding requirements and provide the necessary documentation.
Check your application thoroughly before submitting it. Double-check details like your Employer Identification Number (EIN) or Social Security Number (SSN), business names, addresses, and phone numbers for accuracy.

Don't:

Leave sections blank that are applicable to your business. If a section doesn’t apply to you, ensure you have a valid reason for skipping it.
Use a P.O. Box for the physical location of your business if a street address is required. Verify the instructions for acceptable address formats.
Ignore the email setup section if you wish to have online access to your account. Providing an email can facilitate easier communication and account management.
Forget to attach additional sheets when more space is needed for things like additional business locations or explanation of services. Make sure these attachments are clearly labeled and include all relevant information.
Assume your application has been approved without confirmation from the Arizona Department of Revenue. It’s important to follow up if you do not receive a response within a reasonable timeframe. .

Misconceptions

When it comes to the Arizona JT-1/UC-001 form, a document necessary for businesses operating within the state, several misconceptions can lead to confusion. Let's clear up some common misunderstandings:

The JT-1/UC-001 form is applicable only to businesses that engage in taxable sales activities. This is not entirely true. Though primarily used for Tax and Unemployment purposes, this form also needs to be completed by businesses for licensing and registration with the Arizona Department of Revenue, regardless of whether all business activities are taxable.
Online completion of the JT-1/UC-001 is optional. While it is highly recommended that applicants complete this form online for faster processing, it's a misconception that this is merely an option. The Arizona Department of Revenue actively encourages online submissions through aztaxes.gov to streamline the process and reduce paper usage.
The JT-1/UC-001 only registers a business for state-level taxes. This is incorrect. Completing the JT-1/UC-001 not only registers a business for State Transaction Privilege Tax (TPT) but also facilitates the application for city or town TPT licenses, use tax, withholding tax, and unemployment tax.
Once the JT-1/UC-001 form is submitted, no further action is required. Submitting the form is just the beginning. Applicants may need to provide additional documentation or clarification. Furthermore, the Department of Revenue or other state agencies might request additional information or paperwork.
A Social Security Number (SSN) can always be used in place of an Employer Identification Number (EIN). While individual proprietors can use their SSN, corporations and other types of ownership structures require an EIN. The form asks for an EIN specifically for employers and corporations.
Businesses only need to complete the JT-1/UC-001 form once. This is misleading. Businesses must update their information if there are any changes in ownership, location, or business activity. New locations or changes to business details may necessitate submitting update forms or additional JT-1/UC-001 forms.
There is no need to list each business location on the JT-1/UC-001 form. This is incorrect for entities with multiple operating locations in Arizona. The form allows for, and the department requires, listing each location to ensure proper licensing and tax responsibilities are met.

Clarifying these misconceptions about the Arizona JT-1/UC-001 form helps streamline the process of registering and maintaining a business in Arizona, ensuring compliance with state laws and regulations. Businesses are encouraged to read the attached instructions carefully and seek assistance directly from the Arizona Department of Revenue when needed.

Key takeaways

Before filling out the Arizona JT-1/UC-001 form, carefully reading the attached instructions is crucial for completeness and accuracy. These guidelines will help navigate the application process and ensure that all the necessary information is correctly provided.
Businesses must select the correct license type(s) from Transaction Privilege Tax (TPT), Withholding/Unemployment Tax, Use Tax, and TPT for Cities ONLY, depending on their specific operations. This decision is foundational as it dictates the subsequent regulatory and reporting requirements to adhere to.
The form requires detailed taxpayer information, including ownership type, Employer Identification Number (EIN) or Social Security Number (SSN), legal business name, and "Doing Business As" (DBA) name if applicable. Providing accurate information in this section is critical for both legal and tax purposes.
Applicants must provide a description of their business, including the type of merchandise sold, taxable activities conducted, or the type of employment provided. This description is essential for the Arizona Department of Revenue to classify the business correctly and apply the appropriate tax rates and regulations.
The form mandates that construction contractors must be aware of bonding requirements. Before issuing a Transaction Privilege Tax license, it is required that new or out-of-state contractors post a Taxpayer Bond for Contractors unless exempt. This measure ensures compliance and protects public interests.
For businesses acquiring all or part of an existing business, additional unemployment tax information requirements must be met as outlined in Section D of the form. This includes providing details about the acquisition and the previous owners, which is necessary for correct tax assessment and liability determination.
Applications missing required information, designated with an asterisk (*), will not be processed. This underlines the importance of thoroughly reviewing the application before submission to ensure all necessary fields are completed to avoid delays in the licensing process.
The JT-1/UC-001 form allows for the registration of multiple business locations under one consolidated license number provided the ownership across the locations is the same. This facilitates easier management and reporting of tax liabilities for businesses operating in multiple locations.

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